Taxes which may be levied by the Grama Panchayats

Subject to the provisions of this Act and the rules made thereunder it shall be competent for a Grama Panchayat for purposes of this Act to levy all or any of the following taxes, rates or fees, namely : (a) [***] (b) a tax payable by owners of vehicles (hereinafter referred to as vehicle tax) suitable for use on road and specified in the Schedule where such vehicles are kept or used within the Grama; (c) a latrine or conservancy tax payable by the occupiers, owners of lands and buildings situated within the limits of the Grama in respect of private latrines, privies or cess pools or in respect of premises or compounds cleaned by the Panchayat agent at such rates as may be prescribed subject to a maximum of Rs. 6 per year; (d) a water-rate where water is supplied by the Grama Panchayat, based on the costs of supply of water and of maintenance of water-supply schemes; (e) a lighting rate where the lighting of Public Street, Places or buildings is undertaken by the Grama Panchayat based on the cost of lighting and of maintenance of works required for the purpose; (f) a drainage tax payable by the owners of lands and buildings situated within the limits of the Grama, where a system of